| AGRICULTURE, FORESTRY AND FISHING: |
| Mushroom growing: |
| Tunnels/rooms (incorporating doors, floors, drains, frames, insulation, lighting, roofs and walls): |
| Growing | 15 years | 13.33% | 6.67% | 1 Jul 2008 |
| Peak heat and spawn running | 10 years | 20.00% | 10.00% | 1 Jul 2008 |
| Poultry farming for breeding, eggs and meat: |
| Animal housing structures (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Poultry hatcheries: |
| Hatchery buildings (incorporating frames, walls, rooves, insulation, doors, floors and lighting) | 40 years | 5.00% | 2.50% | 1 Jan 2007 |
| MINING: |
| Surface mobile mining machines: |
| Lighting systems | 10 years | 20.00% | 10.00% | 1 Jul 2002 |
| MANUFACTURING: |
| Motor vehicle manufacturing: |
| Motor car engine assembly and manufacturing assets: |
| Ancillary and support assets: |
| Lighting (production) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Signage used for business identification (including lighting for signs) - see Table B Advertising signs |
| Fuel retailing: |
| Canopy lighting: |
| Liquid emitting diode | 10 years | 20.00% | 10.00% | 1 Jul 2010 |
| Radiant gas positive | 5 years | 40.00% | 20.00% | 1 Jul 2010 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Tramway and light rail passenger transport services: |
| Infrastructure assets: |
| Electrification assets: |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Rail freight and passenger transport services: |
| Monorail operation assets: |
| Infrastructure assets: |
| Electrification assets: |
| Lighting | 15 years | 13.33% | 6.67% | 1 Jul 2010 |
| Airport operations and other air transport support services: |
| Airport assets: |
| Visual aids assets: |
| Lighting
systems (including apron floodlighting, runway lighting and taxiway
lighting) | 15 years | 13.33% | 6.67% | 1 Jan 2003 |
| INFORMATION MEDIA AND TELECOMMUNICATIONS: |
| Motion picture and video activities: |
| Lighting assets: |
| Accessories (including gaffer grips, clamps, mounts, and stands) | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Portable lights | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Studio lights - fixed | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Lighting control systems | 10 years | 20.00% | 10.00% | 1 Jan 2006 |
| Lighting grids - fixed | 20 years | 10.00% | 5.00% | 1 Jan 2006 |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jan 2006 |
| Motion picture exhibition: |
| Lighting (including dimmers, aisle and seat) | 10 years | 20.00% | 10.00% | 1 Jan 2001 |
| Radio broadcasting: |
| Transmission assets: |
| Obstruction lighting | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Television broadcasting: |
| Lighting: |
| Portable lighting | 12 years | 16.67% | 8.33% | 1 Jul 2005 |
| Studio lighting | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| Lighting control systems | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Lighting grids - fixed | 40 years | 5.00% | 2.50% | 1 Jul 2005 |
| Lighting hoists | 15 years | 13.33% | 6.67% | 1 Jul 2005 |
| RENTAL, HIRING AND REAL ESTATE SERVICES: |
| Rental and hiring services (except real estate): |
| Generators: |
| Generator with attached lighting plant | 10 years | 20.00% | 10.00% | 1 Jul 2005 |
| Non-residential property operators: |
| Commercial office building assets: |
| Power supply assets: |
| Lighting control systems (microprocessor based) | 5 years | 40.00% | 20.00% | 1 Jul 2014 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Professional photographic services: |
| Lighting assets: |
| Electronic flash units (including compact flash heads, monolights): |
| Portable | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Studio lightings | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Light meters | 5 years | 40.00% | 20.00% | 1 Jul 2015 |
| Light
shaping tools (including modelling glass protectors, reflectors and
scrims, softboxes and umbrellas) | 3 years | 66.67% | 33.33% | 1 Jul 2015 |
| Portable flash units (including flashguns) | 2 years | 100.00% | 50.00% | 1 Jul 2015 |
| Power packs (including battery packs and compact flash generators) | 4 years | 50.00% | 25.00% | 1 Jul 2015 |
| ARTS AND RECREATION SERVICES: |
| Amusement parks and centres operation and amusement and other recreational activities n.e.c.: |
| Golf courses (miniature): |
| Lighting plant, electric motors, moving parts | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Lighting standards | 40 years | 5.00% | 2.50% | 1 Jan 2001 |